TMI Blog2022 (10) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... this submission. If that issue is answered against the petitioner(s), the petitioner(s) may take up the matter before this Court to challenge the view taken by the High Court in review petition and in which proceedings (before this Court), it will be open to the petitioner(s) to urge that the decision of UNION OF INDIA OTHERS VERSUS M/S UNICORN INDUSTRIES [ 2019 (9) TMI 791 - SUPREME COURT] req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner before the High Court that the subject matter of this proceeding is squarely answered against the petitioner(s) in case of Union of India Ors. v. Unicorn Industries reported in 2019 (10) SCC 575 = 2019 (368) E.L.T. 202 (S.C.) is incorrect. As a matter of fact, in the peculiar facts of the present case, it was possible to distinguish the said decision, including because of application of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against the petitioner(s), the petitioner(s) may take up the matter before this Court to challenge the view taken by the High Court in review petition and in which proceedings (before this Court), it will be open to the petitioner(s) to urge that the decision of Unicorn (Supra) requires reconsideration. 6. We make it clear that we are not expressing any opinion about the correctness of the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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